scholarly journals KEPUASAN KERJA MEMEDIASI HUBUNGAN KOMPENSASI TERHADAP RETENSI KARYAWAN

2020 ◽  
Vol 9 (3) ◽  
pp. 1109
Author(s):  
I Putu Chio Kanaiya ◽  
I Ketut Mustanda

Capital expenditure is component of direct expenditure on government budget that produces fixed assets. In utilizing the resulting fixed assets, in direct contact with public services or are used by the community and some are not directly utilized by the public. Capital expenditure allocation is based on regional own-source revenue, transfers from the central government in the form of general allocation funds and special allocation funds. This study aims to determine the significance of the effect of regional own-source revenue, general allocation funds and special allocation funds for local government capital expenditure in Bali. The sampling method used is saturation sampling. The data collection uses the observation method in the financial data during 2014 - 2018 with multiple linear regression. Local own revenues and special allocation funds have positive and significant impact on capital expenditure. General allocation funds have negative and significant impact on capital expenditure. Keywords: regional own-source revenue, general allocation fund, special allocation fund,                capital expenditure.

2021 ◽  
Vol 11 (2) ◽  
pp. 350-364
Author(s):  
Chinedu Anthony Umeh ◽  
Chinedu Daniel Ochuba ◽  
Ugochukwu Remigius Ihezie

The study examined the impact of government budget deficits on the public health sector output in Nigeria over a period of 1980 to 2018. The specifically study sought to: investigate the impact of government budget deficits affect the public health sector output in Nigeria, ascertain the impact of external borrowing on the public health sector output in Nigeria and evaluate the impact of domestic borrowing budget deficits financing on the public health sector output in Nigeria. The methods of data analysis range from argument dickey fuller unit root test, Johansen co-integration test and finally error correction method. The following results were the basic findings of the study: (1) government budget deficits have positive insignificant impact on public health sector output in Nigeria (t – statistics (0.5663) < t0.05 (1.684); (2) external borrowing of financing budget deficits has negative insignificant impact on Health sector output in Nigeria (t – statistics (-1.2746) < t0.05 (1.684) and (3) domestic borrowing of financing budget deficits has positive significant impact on Health sector output in Nigeria (t – statistics (2.1711) > t0.05 (1.684). This study concludes that the budget deficits of government have positive insignificant impact on Health sector output in Nigeria because more budget allocations are put in health recurrent government expenditure than health capital expenditure whereas health capital expenditure is the engine of growth in health sector output. The study recommended that the Federal Government should commence and continue to execute the National Health Act. Allocation’s map-out for the Basic Health Care Provision Fund (BHCPF) should be drawn directly from the National Health Act, which is not less than 1% of the Consolidated Revenue (CRF) Fund of the Federation and is to flow from the FG's share of revenue.


2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Mestika F.L Ang ◽  
Grace B. Nangoi ◽  
Hendrik Manossoh

In order to accomplish public service quality enhancement, the regional government is under compulsion to allocate capital expenditure in APBD to increase it’s fixed asset. Capital expenditure allocation will lead to reconcilable regional government’s fixed assets and regional civilization’s necessity. Region’s income sources is the main key of it’s financial independency without relying on central government. The main goal was to identify any firm and significant correlation between income sources and capital expenditure in Kota Tomohon’s regional budgeting while the objects were income sources and capital expenditure realization in year 2011-2015. To acknowledged these two variables’ correlation, researcher used Correlation Product Moment (Pearson) Test correlation analysis with the assistance of Software Program SPSS Version 19.0 for Windows.Correlation result 0,750 determined firm correlation between income sources and capital expenditure in Kota Tomohon since it was positive and approaching +1. It confirmed that increasing in Kota Tomohon’s income was followed by increasing in Kota Tomohon’s capital expenditure. Significancy result 0,086 validated significant correlation between these two variables as a result of it was lower or equal to 0,1 and it verified that hypothesis zero was accepted. Keywords : Correlation, Income source, Capital expenditure


2016 ◽  
Vol 42 (1) ◽  
pp. 1
Author(s):  
Edward Hutagalung

The fi nancial relationship between central and local government can be defi ned as a system that regulates how some funds were divided among various levels of government as well as how to fi ndsources of local empowerment to support the activities of the public sector.Fiscal decentralization is the delegation of authority granted by the central government to theregions to make policy in the area of   fi nancial management.One of the main pillars of regional autonomy is a regional authority to independently manage thefi nancial area. State of Indonesia as a unitary state of Indonesia adheres to a combination of elementsof recognition for local authorities to independently manage fi nances combined with the element oftransferring fi scal authority and supervision of the fi scal policy area.General Allocation Fund an area allocated on the basis of the fi scal gap and basic allocation whilethe fi scal gap is reduced by the fi scal needs of local fi scal capacity. Fiscal capacity of local sources offunding that comes from the area of   regional revenue and Tax Sharing Funds outside the ReforestationFund.The results showed that the strengthening of local fi scal capacity is in line with regional autonomy.


MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 93
Author(s):  
Irene Adrayani

This study aims to get empirical evidence about the infuence of IT spending on corporate value by testing the efect of IT spending on corporate value by using Tobin’s Q. Te higher the stock price, the higher the company value as well as investors’ assessment. The market price of the company’s stocks refects investors’ assessment of the overall equity held. Of the stock price refects investor can provide an assessment of a company. Tobin’s Q is the ratio of the market value of the company’s assets as measured by the market value of the outstanding stocks and debt (enterprise value) to the replacement cost of the assets of the company. The sampling method is based on purposive sampling method with the purpose to obtain a sample that meets the criteria. Tis study used a sample taken from a telecommunications company listed on the Stock Exchange throughout Southeast Asia during the period of 2009-2011. The hypothesis in this study was tested using simple regression. Based on data analysis, the result that the variable IT spending does not afect the company value.Keywords: accounting information system, Tobin’s Q, IT spending, capital expenditure, company performance


2016 ◽  
Vol 1 ◽  
pp. 24-35
Author(s):  
Saefudin A Safi'i

The downfall of the New Order Regime in 1998 brought about significant change to Indonesia’s public sector.  Law number 22 of 1999, further refined by Law 32 of 2004, provide legal bases for district governments to administer the public sector. The central government also introduces the notion of good governance through the promulgation of various regulations. For Madrasah however, decentralization policy failed to provide clear legal bases as to how it relates to district government. Law 32 of 2004 verse 10 article 3 retains the centralized management by the Ministry of Religious Affairs. This however does not exclude Madrasah from public demand of implementing the principle of good governance. This study analyses the dynamics of principal-ship both in the Sekolah and the Madrasah in the era of decentralization. By comparing two research sites, this study sought to create better understanding about the context by which the organization climate of two different schools are shaped, and how principals and teachers perceives the notion of school leadership in the light of most recent policy development. To do this, interviews were undertaken and questionnaire-based data collection was also conducted. The study found that in the ground level implementation of decentralization policy, Sekolah developed more rigorous leadership compared to that in the Madrasah. This research recommends the adoption of stronger regulation regarding principal-ship of Madrasahs in order to create an environment that is more in tune with the spirit of public service reforms.


Author(s):  
Ramizah Wan Muhammad ◽  
Khairunnasriah Abdul Salam ◽  
Afridah Abbas ◽  
Nasimah Hussin

Aceh is a special province in Indonesia and different from other Indonesian provinces especially in the context of Shari'ah related laws. Aceh was granted special autonomy and legal right by the Indonesian central government in 2001 to fully apply Islamic law in the province. Generally, Islamic law which is applicable to Muslims in Indonesia is limited to personal laws just as in Malaysia. However, with the passage of time, Islamic law has expanded to include Islamic banking and finance. Besides that, Islamic law in Aceh is also extended to govern criminal matters which are in line with the motto of Aceh Islamic government to apply Islamic law in total or kaffah. Since 1999, the legal administration of Aceh has begun to gradually put in place the institutional framework to ensure that Islamic law is properly administered and implemented. Equally important, such framework is also aimed to ensure that punishments are fairly executed. This paper attempts to analyse the extent of the applicability of Islamic criminal law in Aceh. It is divided into three major parts. The first part discusses the phases in making Aceh an Islamic province and the roles played by Dinas Syariat Islam Aceh as the policy maker in implementing Islamic law as well as educating and training the public about the religion of Islam. The second part gives an overview on the Islamic criminal law and punishment provided in Qanun Aceh No.6/2014 on Hukum Jinayat (hereinafter Qanun Hukum Jinayat or “QHJ”) as well as the criminal procedural law concerning the methods of proof codified in Qanun Aceh No.7/2013 on Hukum Acara Jinayat (hereinafter “QAJ”). The third part of this paper highlights the challenges in the application and implementation of Islamic criminal law in Aceh, and accordingly provides recommendations for the improvement of the provisions in the QHJ and QAJ. Inputs from the interviews with the drafters of QHJ, namely Prof. Dr. Hamid Sarong and Prof. Dr Al Yasa are utilized in preparing this paper. In addition, inputs gathered from nongovernmental organizations (NGOs), namely Indonesian Syarie Lawyers Association (APSI) and Jaringan Masyarakat Sipil Peduli Syariah (JMSPS) are employed. The findings of this research are important in providing an in-depth understanding on the framework of Islamic criminal law in Aceh as well as in recognizing the flaws in its application or practical aspects of the law in Aceh. Keywords: Islamic law, Aceh, Administration, Punishment. Abstrak Aceh merupakan sebuah Wilayah Istimewa di Indonesia dibandingkan dengan wilayah-wilayah lain dari segi pelaksanaan undang-undang Islam. Aceh diberi status Wilayah Istimewa yang berautonomi oleh Pemerintah Pusat Indonesia pada tahun 2001 untuk melaksanakan undang-undang Islam secara menyeluruh. Pemakaian dan pelaksanaan undang-undang Islam di Aceh tidak terhad pada Undang-undang jenayah tetapi telah meliputi bidang perbankan dan kewangan Islam. Sejak tahun 1999, Pentadbiran Undang-undang Aceh telah merangka undang-undang bagi memastikan undang-undang Islam dapat ditadbir dan dilaksanakan dengan baik. Selain itu juga, undang-undang yang dirangka juga turut bertujuan untuk memastikan hukuman yang berasaskan undang-undang Islam dapat dilaksanakan secara adil. Oleh itu, kajian dalam kertas kerja ini dibuat uuntuk menganalisa sejauh mana undang-undang jenayah Islam dilaksanakan di Aceh. Kertas ini terbahagi kepada tiga bahagan utama, yang mana bahagian pertama membincangkan latas belakang awal kewujudan wilayah Islam Aceh dan peranan yang dimainkan oleh Dinas Syariat Islam Aceh sebagai mpembuat dasar dalam pelaksanaan undang-undang Islam, mendidik serta menyediakan latihan kepada masyarakat umum di Aceh mengenai Islam. Bahagian kedua menyediakan gambaran umum tentang undang-undang jenayah dan hukuman dalam Islam sebagaimana termaktub dalam Qanun Aceh No.6/2014 berkenaan Hukum Jinayat (“Qanun Hukum Jinayat” atau “QHJ”) serta undang-undang prosedur jenayah berkenaan cara pembuktiaan jenayah sebagaimana yag termaktub dalam Qanun Aceh No.7/2013 berkenaan Hukum Acara Jinayat (“QAJ”). Bahagian ketiga kertas ini menekankan masalah atau cabaran yang dihadapi daam pelaksanaan undang-undang jenayah Islam di Aceh, serta menyediakan cadangan-cadangan bagi penambahbaikan peruntukan-peruntukan yang ada dalam QHJ dan QAJ. Maklumat hasil dari temuramah dengan Prof. Dr. Hamid Sarong dan Prof. Dr Al Yasa telah digunakan bagi menyiapkan makalah ini. Selain itu, maklumat yang diperolehi daripada organisasi bukan kerajaan iaitu Indonesian Syarie Lawyers Association (APSI) dan Jaringan Masyarakat Sipil Peduli Syariah (JMSPS) turut dimanfaatkan. Dapatan dari kajian ini penting bagi menyediakan kefahaman terhadap kerangka undang-undang jenayah Islam di Aceh serta mengenal pasti masalah dalam aspek peruntukan undang-undang tersebut atau pelaksanaannya di Aceh. Kata Kunci: Undang-undang Islam, Aceh, Pentadbiran, Hukuman.


2019 ◽  
Vol 1 (2) ◽  
pp. 144-156
Author(s):  
Indri Handayani ◽  
Erick Febriyanto ◽  
Andrew Jethro

The lecture support system in Higher Education has information about student identity in each system, such as profile photos, names, NIM (Student Registration Number) and according to system requirements. An assessment on the public viewboard is an Online Assessment System aimed at improving services at Raharja University. However, in the multiplication flow system still has 3 disadvantages, namely, students do not yet have the facility to see the allocation value between friends in one class in one course to be able to improve the results of lecture grades with classmates and also between classes. In class design Popular writers also do five methods, namely the method of analysis, method of literature review, observation method, design method, and then implemented. With the existence of this study, there are 3 Benefits, namely, students can see the value determined by classmates, can improve the value, and lecturers can ensure the value given must be recognized by students.    


2020 ◽  
Vol 3 (1) ◽  
pp. 55-66
Author(s):  
Coni Wanprala ◽  
Isnaini Muallidin ◽  
Dewi Sekar Kencono

At present the development of technology and information has reached a very rapid level. Technology and information are used as a service media in the government environment which is also known as e-Government, one of which is the service of public information disclosure. The central government through Law No. 14 of 2008 concerning Openness of Public Information, encourages all Public Agencies including the Sleman Regency Government to make transparency in the administration of the state by utilizing information technology. This research is a qualitative descriptive study which aims to describe the reality that occurs. The object of research in this study is the official website of the Information and Documentation Management Officer (PPID) of Sleman Regency with the domain https://ppid.slemankab.go.id then the Sleman Regency Communication and Informatics Office as the organizer of the public information disclosure program. The data collection technique itself is carried out by means of interviews, documentation studies, and field observations (observations). After collecting and presenting data, then the data will be reduced first then analyzed and concluded. From the results of the study, in general the researchers concluded that the Sleman Regency PPID website had reached the level of qualification to become a quality website, however there were still some improvements and evaluations that had to be done by the relevant agencies in order to be better, namely (i) the website was still being assessed as a one-way service (ii) There are still many OPDs that are not ready to implement PPID (iii) data and information are still not updated (iv) lack of responsiveness of services in requests for information.


2015 ◽  
Vol 12 (2) ◽  
pp. 110
Author(s):  
Baskoro Wicaksono

This study describes the border management policy conducted by the central government, provinceof East Kalimantan and Nunukan. Policies such as the establishment of regulatory, institutionalstrengthening, programs and infrastructure development. The policy is getting good responsefrom the elite and the masses. On the other hand policy makers have expectations of localcommunities border synergism Sebatik Island in order to build and develop the border areas so asto break the chain of dependence on Malaysia. The research was conducted in Sebatik Island,East Kalimantan province Nunukan with the formulation of the problem (a) what policies areoriented to maintain borders, (b) How is the public response to government policy, (c) What areyour expectations of policy makers in local communities to regional border. This study usedqualitative methods to phenomenological research strategy. Techniques of data collection in thisstudy using two ways, namely in-depth interviews and secondary data view Results indicate thatthe existing policy of both the central and provincial to district borders do not solve the problembecause it is made on the island of Sebatik with other border regions. The policy does not includelocal knowledge, where it is desperately needed by the people Sebatik. In addition to policies onprograms and infrastructure development of the center, the district adopted a policy of inactionagainst the illegal cross-border trade, which on the one hand against the rules but if enforced thenpeople can not perform economic activities that impact well-being. Policies like this gets a positiveresponse from the public. Expectations for the future border policy is to load local content orlocal knowledge.Keyword: border policy, local knowledge, dependent relationship


Sign in / Sign up

Export Citation Format

Share Document